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ORDINANCE NO. 1607 <br />AN ORDINANCE OF THE TOWN OF LOS GATOS AMENDING <br />THE BUSINESS LICENSE TAX TO CLARIFY ITS APPLICATION <br />TO CERTAIN PERSONS; TO ESTABLISH A LIMIT ON THE BUSINESS <br />LICENSE TAX ON PROFESSIONAL AND SEMI - PROFESSIONAL OCCUPATIONS <br />FOR CALENDAR YEAR 1984; AND TO CORRECT CERTAIN CLERICAL ERRORS <br />THE TOWN COUNCIL OF THE TOWN OF LOS GATOS ORDAINS: <br />Section 1. <br />Section 15 -1 of Article I of Chapter 15 of the Town Code is hereby amended <br />as follows: <br />Sec. 15 -1. Definitions <br />For the purposes of this chapter, the following words and phrases shall <br />have the meanings respectively ascribed to them by this section: <br />"Business" means professions, trades and occupations and every kind of <br />calling carried on for profit or livelihood, including the business of renting or <br />leasing apartments. <br />"Fixed place of business" means the premises occupied for the particular <br />purpose of conducting the business thereat, and regularly kept open for that <br />purpose, with a competent person in attendance for the purpose of attending to <br />such business. Included in such term is the premises rented or leased by persons <br />owning apartments located in the Town. <br />"Gross receipts" means the total amount of the sale price of all sales and <br />the total amount charged or received for the performance of any act, service or <br />employment of whatever nature it may be, for which a charge is made or credit <br />allowed, whether or not such service, act or employment is done as a part of or <br />in connection with the sale of materials, goods, wares or merchandise. Included <br />in such term shall be all receipts, cash, credits and property of any kind or <br />nature, and any amount for which credit is allowed by the seller to the purchaser <br />